Pathological demand avoidance: my thoughts on looping effects and commodification of autism

Hacking suggests autism is a human kind, and has used autism to discuss their evolution over time. Looping effects caused the autism human kind to evolve since 1995, with people identifying with the autism human kind, and the commodification of the autism human kind by the autism industry. Pathological demand avoidance (PDA) was created from the looping effects controlled by the autism industry. This has undermined autism self-advocacy by supporting the medical paradigm of the autism human kind. By refusing to engage with PDA, people of the autism human kind limit the commodification of autism; creating greater emancipation.     

Emotional reactions to daily workload: The moderating role of attachment orientations

Attachment theory provides compelling theoretical grounds to expect that attachment orientations, i.e. attachment anxiety and avoidance, influence our emotional reactions to job stressors. In spite of that fact, the role of attachment orientations in attenuating or exacerbating emotional reactions to job stressors has been ignored by organisational researchers so far. The main purpose of our diary study, therefore, was to analyse, whether attachment anxiety and avoidance moderate our daily emotional reactions to daily workload. Additional main effects of attachment orientations on daily emotional experiences were also analysed. Multilevel analyses of diary data from 340 participants revealed moderator effects of attachment avoidance. In detail, global and co-worker-specific avoidance interacted with workload in predicting negative emotions. Regarding positive emotions, co-worker-specific avoidance interacted with workload. In addition, global attachment anxiety and avoidance were positively related to negative emotional experiences at work. The negative relationship between co-worker-specific avoidance and positive emotional experiences at work was significant by trend. Taken together, current findings demonstrate attachment orientations’ contribution to our understanding of interindividual differences in daily emotional reactions to daily job stressors, and in daily work-related emotions. In sum, they suggest highly avoidant employees as a risk group in the working population.     

破产程序中的税收滞纳金问题研究

在破产程序中被定位为普通债权的具有经济补偿性的税收滞纳金,存在征收率过高、征收原因过于严格、缺乏除外期间的问题。应该将税收滞纳金界定为劣后债权,降低征收率,设置除外原因、除外期间,完善征纳制度,以公平地保护普通债权人,保障国家税收利益,提高纳税意识。     

我国内、外资企业所得税制的比较研究

改革开放后,企业所得税在我国得到了长足的发展,对促进经济建设和推动社会主义市场经济体制的建立发挥了重要作用。通过对内、外资企业所得税相关税制的比较研究,探讨目前所得税制的现实状况,对于完善我国税收制度,充分发挥税收的职能作用,提高国家对经济的宏观调控能力,促进现代化经济的持续、协调、健康发展具有重要意义。     

促进高校创业教育实行税收优惠政策探索

税收优惠政策对于大学生就业有着显著的导向和激励作用,但若是简单的促进就业并不能显著地改变社会对大学生人才消费的结构性不足,也不能加速高等教育的教育理念转型。由此,从税收政策刺激大学生创业的角度考虑,应系统地制定和完善促进大学生创业的长期税收优惠政策;利用税收优惠政策,引导大学生进行专业型创业,并向高科技、高质量方向转化;利用税收优惠政策刺激、促进创业的金融扶持;加大对大学生专业培训教育机构的税收优惠力度。     

增值税转型面临的若干难点及对策

分析了中国增值税从生产型向消费型转变过程中将会遇到的难点问题,如增值税税收征管难度加大、准予扣除税金的固定资产范围难以选择、财政收入承受巨大压力等问题;针对上述难点结合中国国情,从税款的抵扣方法、转型的步骤方面提出了相应对策。     

RFID网络读写器冲突避免MAC协议

为了解决射频识别(RFID)网络中的读写器冲突,提出了一种异步的基于预约的多信道读写器冲突避免媒质接入控制(MAC)协议。读写器根据控制信道监测到的邻读写器当前信道使用情况,选择一个空闲通信信道并向邻读写器广播,从而实现读写器无冲突地与标签通信。该协议避免了多个相邻读写器同时与标签通信,解决了读写器?标签干扰,并采用多信道通信和频率空分复用机制避免了读写器间频率干扰的发生。     

纳税人诉讼基本问题探讨

美国、英国、日本等发达国家均建立纳税人诉讼制度,事实证明,纳税人诉讼制度对于监督政府征收税收和使用税收均发挥了重大的作用。作为社会主义国家的中国能否建立纳税人诉讼制度以及应该怎样建立一套适合中国国情的纳税人诉讼制度是摆在我们面前需要解决的一个重要问题。     

论三资企业转移价格的法律管制

本文介绍了跨国公司进行价格转移的目的和做法，并结合我国具体情况，分析三资企业价格转移的原因和具体表现，最后提出了对三资企业价格转移进行管制的法律措施。     

我国资源价格重构的理论思考与机制探讨

要推进经济增长方式转型,资源价格重构势在必行。文章首先归纳了资源价格扭曲的内外症状,并剖析了症结和危害;认为就整体而言,价格重构应侧重于矫正内部扭曲;就结构而言,只能定位于部分地消除资源内外比价的失调;基于可持续发展视角下对资源价值及其构成的理论探讨,既剖析了我国资源价格扭曲的实质,又深入探讨了资源价格的基本改革图景;最后,从理论上指出了边际机会成本定位法的严重不足,强调我国资源价格重构应该采取现实可行的"实际补偿顺推法",并立足全局,给出了对策建议。